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CBDT circular relaxing MAT for companies under IBC: complete exemption required

January 31, 2018[2018] 89 taxmann.com 428 (Article)
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On 6 January 2018, CBDT issued a circular containing relaxation in the provisions relating to levy of Minimum Alternate Tax (MAT) in case of companies against whom an application for corporate insolvency resolution process has been admitted under the Insolvency and Bankruptcy Code, 2016 (IBC)
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